Income and expenses from the rental of specialized equipment

Abstract

The subject of the article is the specifics of recognizing income and expenses from leasing specialized equipment under an operating lease agreement from a lessor. The research methods are analysis, synthesis, and deduction. The results of the study can be used in the organization of accounting for specialized equipment from the landlord.

The content of the lease agreement affects the formation of information on the income and expenses of the organization. A legal basis has been outlined that determines the conclusion of a lease agreement for specialized equipment and the reflection of information about it in accounting (financial) statements. The main problems of the lease agreement for specialized equipment have been identified. The article justifies the need to determine the legal status of specialized equipment. This is due to its unreasonable identification with ground vehicles in regulatory documents. Methods for determining the amount of rent are highlighted. The problems of determining the rent as the basis for the amount of revenue in the case of dependence of the rent on the time of actual use of the property by the tenant are indicated. The author justified the problems of tracking the time of actual use of the object. The article draws a relationship between the model of the lease agreement and the entity bearing the main costs of maintaining the facility. The transfer of the object for rent with a crew increases the costs of the landlord.